HYPERION ECONOMIC JOURNAL

Hyperion University of Bucharest
Blue Colour Green Colour Orange Colour Red Colour

HYPERION ECONOMIC JOURNAL

January 2025
Mo Tu We Th Fr Sa Su
30 31 1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30 31 1 2

Accounting expertise in the national and European context

 FULL TEXT

Authors:
  • Anca Alexandra PANTAZI, PhD, Associate Professor, Affiliation: Valahia University of Targoviste, Romania;
Pages:  38 : 43
Abstract:

The trends in the evolution of the accounting profession in the European space has a limited and precisely delimited scope of action and is conditioned by strict specialization and high level of qualification in many countries. The accountancy profession in the narrow sense is approached as a liberal profession which, in its work, addresses harmonised professional standards in accounting, financial reporting, auditing, education and ethics. It is necessary to resolve the problems of recognition of professional qualifications between countries, to achieve a global accountancy profession by removing different levels of professional competence and quality of professional services from one country to another.

JEL classification: M41

 FULL TEXT

 

M41